REGISTERED NUMBER: 11323493 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Pn5 Property Solutions Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

Mrs P Mehra

N Mehra

REGISTERED OFFICE:

54 Malago Drive

Bristol

United Kingdom

BS3 5DR

REGISTERED NUMBER:

11323493 (England and Wales)

ACCOUNTANTS:

Mayfair Business & Tax Consultancy Limited

Mayfair House

46 Boulevard

Weston super Mare

Somerset

BS23 1NF

FIXED ASSETS

Investments

4

177,230

-

Investment property

5

1,718,729

1,380,960

1,895,959

1,380,960

CURRENT ASSETS

Debtors

6

-

11,917

Cash at bank

280,947

240,582

280,947

252,499

CREDITORS

Amounts falling due within one year

7

1,030,609

799,520

NET CURRENT LIABILITIES

(749,662

)

(547,021

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,146,297

833,939

CREDITORS

Amounts falling due after more than one year

8

599,864

411,804

NET ASSETS

546,433

422,135

CAPITAL AND RESERVES

Called up share capital

4

4

Non distributable reserve

9

234,995

234,995

Retained earnings

311,434

187,136

546,433

422,135

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 May 2026 and were signed on its behalf by:

N Mehra - Director

1.	STATUTORY INFORMATION

Pn5 Property Solutions Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - NIL ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

Other

undertakings

investments

Totals

£

£

£

COST

Additions

2

177,228

177,230

At 30 September 2025

2

177,228

177,230

NET BOOK VALUE

At 30 September 2025

2

177,228

177,230

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

1,380,960

Additions

337,769

At 30 September 2025

1,718,729

NET BOOK VALUE

At 30 September 2025

1,718,729

At 30 September 2024

1,380,960

Fair value at 30 September 2025 is represented by:

£

Valuation in 2020

7,547

Valuation in 2021

22,727

Valuation in 2022

112,447

Valuation in 2023

92,274

Cost

1,483,734

1,718,729

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Other debtors

-

11,917

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

-

34

Taxation and social security

(1

)

2,648

Other creditors

1,030,610

796,838

1,030,609

799,520

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans

599,864

411,804

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

599,864

411,804

9.

RESERVES

Non

distributable

reserve

£

At 1 October 2024

and 30 September 2025

234,995

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Pn5 Property Solutions Limited for the year ended 30 September 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Pn5 Property Solutions Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Pn5 Property Solutions Limited and state those matters that we have agreed to state to the Board of Directors of Pn5 Property Solutions Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pn5 Property Solutions Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Pn5 Property Solutions Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Pn5 Property Solutions Limited. You consider that Pn5 Property Solutions Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Pn5 Property Solutions Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Mayfair Business & Tax Consultancy Limited

Mayfair House

46 Boulevard

Weston super Mare

Somerset

BS23 1NF

Date: .............................................